Citation and commencement

1. —(1) These regulations may be cited as the Customs (Safety and Security Procedures) Regulations 2023 and subject to paragraph (2) come into force on 9th October 2023.

(2) Regulation 2 comes into force on 19th December 2023.

Amendment of Commission Delegated Regulation (EU) 2015/2446 supplementing certain provisions of the Union Customs Code

2. —(1) Commission Delegated of 28 July 2015 supplementing Regulation (EU) 2015/2446 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code( Regulation (EU) No 952/2013 2 ) is amended as follows.

(2) In Article 245 (waiver from the obligation to lodge a pre-departure declaration), after paragraph (2)(g), insert—

“ (h) where goods that are not under a customs procedure are declared for a free zone procedure and are moved from a free zone to a place from which they are exported, providing—

(i) the goods will be exported within 14 days of first being received in a free zone after being declared for a free zone procedure;

(ii) the goods and the consignment in which they are contained correspond to the information provided in the entry summary declaration ( 3 ) ; and

(iii) information about the goods is available to the customs authorities ( 4 ) ;

(i) where goods are subject to a common transit procedure that starts outside Great Britain and are chargeable goods deemed to be declared for a transit procedure in accordance with paragraph 1(1) of Schedule 1 to the Transit Regulations, providing—

(i) the goods will be exported from Great Britain—

(aa) where paragraph 2(1) of Schedule 1 to the Transit Regulations applies, within 14 days of presentation of the goods to the HMRC customs office of transit; or

(bb) where paragraph 2(A1) of Schedule 1 to the Transit Regulations applies, within 14 days of the arrival of the goods in Great Britain;

(ii) information about the goods is available to the customs authorities;

(iii) the goods are moved on a single means of transport within the meaning of paragraph 19(3) of Schedule 1 to the Transit Regulations, through Great Britain;

(iv) the goods are moved under a single transport contract; and

(v) the goods and the consignment in which they are contained correspond to the information provided in the entry summary declaration;

(j) where products of sea-fishing and other products taken from the territorial waters of the United Kingdom are to be landed outside the United Kingdom.

In this paragraph—

“ common transit procedure ” has the same meaning as it has in paragraph 1(2) of Schedule 1 to the Transit Regulations;

a “declaration of goods for a “free zone procedure”” has the same meaning as it has in regulation 2(2)(b) of the Customs Import Duty (EU Exit) Regulations 2018 ( 5 ) ;

a “declaration of goods for a “transit procedure”” has the same meaning as it has in paragraph 5 of Schedule 2 to the Taxation (Cross-border Trade) Act 2018 ( 6 ) ;

“ Transit Regulations ” means the Customs Transit Procedures (EU Exit) Regulations 2018 ( 7 ) . ” .

Amendment of Commission Implementing Regulation (EU) 2015/2447 laying down detailed rules for implementing certain provisions of the Union Customs Code

3. —(1) Commission Implementing of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) 2015/2447 of the European Parliament and of the Council laying down the Union Customs Code( Regulation (EU) No 952/2013 8 ) is amended as follows.

(2) In Article 182 (electronic system relating to entry summary declarations (Article 16 of the Code)), for paragraphs (1) and (1a) substitute—

“ (1) An electronic information and communication system set up pursuant to Article 16(1) of the Code shall be used for the submission, processing, storage and exchange of information relating to entry summary declarations, and for the subsequent exchanges of information provided for in this Chapter.

(2) The Commissioners for His Majesty’s Revenue and Customs must publish a public notice specifying relevant electronic systems for the purpose of paragraph (1). ” .

(3) In Article 189 (diversion of a sea-going vessel or aircraft entering the custom territory of the Union (Article 133 of the Code)), omit paragraphs (3) and (4).